https://www.taxtmi.com/caselaws?id=440859 Ship stores supplied through the prescribed customs procedure, including a manual shipping bill and required endorsements, were treated as compliant where the goods were loaded on a foreign-going vessel and the records showed official for shipment. Section 89 of the Customs Act permits free export of ship stores in quantities determined by the proper officer having regard to vessel size, crew, passengers and voyage. On these facts, no deviation or Customs Act violation was established, and the DGFT notification relied upon was found inapplicable to the ship-store transaction. The revocation of permission and penalty were therefore unsustainable and were set aside. en-us Wed, 26 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 09:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440859 Ship stores supplied through the prescribed customs procedure, including a manual shipping bill and required endorsements, were treated as compliant where the goods were loaded on a foreign-going vessel and the records showed official for shipment. Section 89 of the Customs Act permits free export of ship stores in quantities determined by the proper officer having regard to vessel size, crew, passengers and voyage. On these facts, no deviation or Customs Act violation was established, and the DGFT notification relied upon was found inapplicable to the ship-store transaction. The revocation of permission and penalty were therefore unsustainable and were set aside. Case-Laws Customs Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440859